2-a. Complete the table below, indicating the account, amount, and direction of the effect for the stock issuance with a par value of $2. (Enter any decreases to account balances with a minus sign.) Assets Liabilities Stockholders' Equity Cash 70.000 Common Stock 2.800 2-b. Prepare the journal entry for the stock issuance, if the par value were $2 per share. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list View journal entry worksheet No Transaction General Journal Debit Credit 1 Cash 70,000 Common Stock Additional Paid-in Capital, Common Stock 2,800 67,200 2-a. Complete the table below, indicating the account, amount, and direction of the effect for the stock issuance with a par value of $2. (Enter any decreases to account balances with a minus sign.) Assets Liabilities Stockholders' Equity Cash 70.000 Common Stock 2.800 2-b. Prepare the journal entry for the stock issuance, if the par value were $2 per share. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list View journal entry worksheet No Transaction General Journal Debit Credit 1 Cash 70,000 Common Stock Additional Paid-in Capital, Common Stock 2,800 67,200